Application Research On Activity-Based Costing In Agricultural Enterprise

Agricultural Enterprise plays an important role in national economics. How to reducing the cost of them efficiently is a great challenge we must face. This article focuses on the application of Activity-Based Costing in Agricultural Enterprise .Through studying theory and practice, the standardization research method is conformed. From the fundamental theory of the Activity-Based Costing, this article scans the problem of distributing and counting of cost in Agricultural Enterprise using the "view of activity" to impose that the possibility of the application of Activity-Based Costing in Agricultural Enterprise . so under the guidance of Activity-Based Costing Theory, impose the train of thought of the application of Activity-Based Costing in Agricultural Enterprise .meantime proved the possibility of the application of Activity-Based Costing in Agricultural Enterprise with a case of application of Activity-Based Costing in Agricultural Enterprise . There are have two levels in application of Activity-Based Costing in Agricultural Enterprise. When applying in Agricultural Enterprise, Activity-Based Costing could not be use like in doing manufacture Enterprise and could not think as a simple calculating means only. We should consider the Activity-Based Costing as a thought of improving management and controlling cost effectively to carry out in Enterprise routine operation. Meantime it is very important that the Agricultural Enterprise should apply and improve Activity-Based Costing gradually according to itself internal management environment.